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Free Germany Freelancer Tax Calculator 2026

What tax will you pay as a freelancer in Germany? Enter revenue and expenses — get income tax, Soli, trade tax and net instantly.

By ExpatMoneyEU Research Team · Published 11 November 2026 · Updated 11 November 2026

Berlin TV tower and skyline, Germany
Photo: Markus Spiske / Wikimedia Commons, CC0

Researched by ExpatMoneyEU Research Team · Last updated 11 November 2026 · Data: BMF §32a EStG 2026 (Grundfreibetrag €12,348)

Free Germany Freelancer Tax Calculator

Your estimated net after tax
€44,701 / year
Taxable income €39,652 · Income tax €7,299 · Solidarity surcharge €0 · Trade tax €0 · Church tax €0.

Worked example (the default inputs above): €60,000 revenue, €8,000 expenses, single, Freiberufler, no church tax → profit €52,000 − €12,348 tax-free allowance = €39,652 taxable → income tax €7,299 (simplified §32a tariff) → solidarity surcharge €0 (tax below the €20,350 line) → net after tax €44,701 a year, about €3,725 a month — before health insurance and pension, which are separate.

Key fact: Germany’s basic tax-free allowance (Grundfreibetrag) is €12,348 for 2026, up €252 from €12,096 in 2025 (Federal Ministry of Finance, §32a EStG) — income below that line pays no income tax at all, and the 42% top rate now begins at €69,879. The coalition’s agreed 2027 reform is set to lift the allowance in two steps to roughly €12,900 by 2028.

What this calculator does

Freelancing in Germany means paying tax on your profit — revenue minus business expenses — through the progressive income-tax tariff, plus the solidarity surcharge for higher earners, plus trade tax if your work counts as a Gewerbe, plus church tax if you are a registered member. This calculator runs all of that from your revenue and expenses, using the simplified 2026 §32a tariff, and shows your estimated net after tax. Health insurance and pension contributions are separate and depend on your scheme, so they are not in this figure — add them to your expenses if you want the net-after-everything number.

→ German Freelance Tax for Expats — the full guide to Freiberufler vs Gewerbe

How to use it (4 steps)

  1. Enter your annual revenue and your business expenses (software, insurance, equipment, coworking, accounting).
  2. Pick your filing status — single, or married / joint assessment, which doubles the tax-free allowance.
  3. Pick your freelancer type — Freiberufler (no trade tax) or Gewerbe (trade tax applies, with your town’s Hebesatz — 450% is a typical value).
  4. Read your estimated net instantly — and copy the link to keep the result.

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The formula

Profit = revenue − expenses. Taxable income = profit − Grundfreibetrag (€12,348 single, €24,696 joint). Income tax follows the simplified §32a EStG 2026 tariff: 0% to €12,348, then a progressive 14%–42% curve to €69,878, 42% to €277,825, 45% above. Solidarity surcharge = 5.5% of income tax once tax exceeds €20,350 (single) / €40,700 (joint), with the statutory phase-in. Trade tax (Gewerbe only) = (profit − €24,500) × 3.5% × Hebesatz. Church tax = 8% or 9% of income tax where it applies. Example: €60,000 − €8,000 = €52,000 profit − €12,348 = €39,652 taxable → €7,299 income tax.

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Worked example with real numbers

A designer in Berlin bills €60,000 in a year and spends €8,000 on software, insurance, coworking and accounting. Profit is €52,000. As a single Freiberufler she subtracts the €12,348 tax-free allowance, leaving €39,652 taxable. The simplified 2026 tariff gives about €7,299 of income tax — an effective rate of about 18% on taxable income, or 14% of profit. The solidarity surcharge is €0 because her income tax is below the €20,350 line, there is no trade tax for a Freiberufler, and no church tax. Net after tax: €44,701 a year, about €3,725 a month — before health insurance and pension, which she pays separately (illustrative example using the 2026 tariff).

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Reference table: Germany 2026 at a glance

Item2026 figure
Basic tax-free allowance (Grundfreibetrag), single€12,348
Basic tax-free allowance, married / joint€24,696
Progressive zone (14% → 42%)€12,349 – €69,878
Top rate 42% from / 45% from€69,879 / €277,826
Solidarity surcharge (5.5% of tax, phase-in above)€20,350 single / €40,700 joint
Trade tax allowance (Gewerbe only)€24,500 profit
Kleinunternehmer VAT threshold€100,000 turnover
Standard VAT rate19%

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Sources and disclaimer

Method: simplified implementation of the §32a EStG 2026 tariff (Grundfreibetrag €12,348; 42% from €69,879; 45% above €277,825), the solidarity-surcharge phase-in rule (5.5% above €20,350 / €40,700), and the trade-tax formula (3.5% base rate × Hebesatz above the €24,500 allowance). Sources: Federal Ministry of Finance (BMF), §32a EStG; BMF official calculator at bmf-steuerrechner.de. Data year: 2026.

Estimate only — not tax or financial advice. This tool uses a simplified version of the 2026 tariff and does not cover health insurance, pension, special expenses, the §35 trade-tax credit or your exact Hebesatz. The official BMF calculator gives the exact figure — verify there, or with a Steuerberater, before filing. Always verify current figures with the official source before making decisions.

Affiliate disclosure: Some links below may earn us a commission at no extra cost to you — see our affiliate disclosure.

→ German Freelance Tax for Expats — the full guide

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Germany Freelancer Tax Calculator FAQ

Freiberufler (liberal professions — doctors, lawyers, engineers, IT consultants, designers, journalists, artists) are exempt from trade tax and register with the Finanzamt only. A Gewerbe (trade or business — shops, agencies, e-commerce) must also register with the Gewerbeamt and pays trade tax (Gewerbesteuer) on profits above €24,500. Pick the right type in the calculator — it changes the result.

If your turnover was under €100,000 last year and will stay under €100,000 this year, you can opt out of charging VAT under §19 UStG (Kleinunternehmer). You charge no VAT and reclaim no input VAT — simpler paperwork, but no VAT refunds on big purchases. The threshold rose to €100,000 in 2025.

No — health insurance (around 14.6% of income plus an additional contribution, or private cover) and pension contributions are separate and depend on your scheme. The result here is income tax, solidarity surcharge, trade tax and church tax only. Add your monthly health insurance to your expenses if you want the net-after-everything figure.

Only if your income tax is high enough: the 5.5% surcharge applies once annual income tax exceeds €20,350 for a single person (€40,700 jointly assessed), with a phase-in zone above that line. Most freelancers under about €65,000 taxable income pay no Soli at all — the calculator applies the phase-in rule for you.

Only if you are a registered member of a church that collects it — 8% of your income tax in Bavaria and Baden-Württemberg, 9% elsewhere. Tick the box only if that applies to you; leaving the church (Kirchenaustritt) ends it.

After your first tax return, the Finanzamt sets quarterly advance payments based on your last assessment — due 10 March, 10 June, 10 September and 10 December. The calculator's annual figure divided by four is a good planning number for those payments.

The coalition has agreed an income tax reform taking effect on 1 January 2027, with relief of around €10 billion a year — the basic tax-free allowance is to rise in two steps to roughly €12,900 by 2028, and the threshold where the 42% rate begins moves to about €70,600. Re-run this calculator each January.

Not legally, but most freelancers use one in the first year: the Finanzamt registration (Fragebogen zur steuerlichen Erfassung), the Freiberufler vs Gewerbe decision and the first ELSTER return are where expensive mistakes happen. A Steuerberater typically costs €500–€2,000 a year for a small freelancer and is itself tax-deductible.

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